KAS - INTERPROF: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
KAS - INTERPROF
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€251
2024 · €258,736-€258,987
Equity
€418,014
2024 · €418,265-€251
Cash
€289,275
2024 · €277,530+€11,745
Balance sheet total
€506,517
2024 · €520,265-€13,748
Largest movements
Assets
- Receivables within one year -€33,603
down €33,603 (-61.9%), from €54,303 to €20,699
of which Other amounts receivable: -€36,534
- Cash +€11,745
up €11,745 (+4.2%), from €277,530 to €289,275
mainly Receivables within one year (+€33,603) and Trade debts (+€1,720)
Equity and liabilities
- Other debts -€12,719
down €12,719 (-100%), from €12,719 to €0
Income statement
- Gross operating margin -€347,374
down €347,374 (-99.6%), from €348,750 to €1,375
- Financial charges -€6,392
down €6,392 (-96.0%), from €6,656 to €264
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€258,736
Gross operating margin
-€347,374
Depreciation
-€1,270
Other operating charges
-€282
Financial income
-€579
Financial charges
+€6,392
Taxes
-€1,277
Deferred taxes and other
+€85,403
Result 2025
-€251
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€16,596
Investment
-€4,851
Financing
€0
Cash 2024
€277,530
From operations (derived)
+€16,596
Net result for the year
-€251
Depreciation
+€1,578
Receivables after one year
-€4,836
Receivables within one year
+€33,603
Trade debts
+€1,720
Other debts
-€12,719
Accrued charges and deferred income
-€2,499
Investment (derived)
-€4,851
Investment in fixed assets (net)
-€4,851
Cash 2025
€289,275
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €520,265 | €506,517 | -€13,748 | -2.6% |
| Fixed assets | 21/28 | €2,424 | €5,698 | +€3,274 | +135% |
| Tangible fixed assets | 22/27 | €2,424 | €5,698 | +€3,274 | +135% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,424 | €5,698 | +€3,274 | +135% |
| Current assets | 29/58 | €517,841 | €500,819 | -€17,022 | -3.3% |
| Amounts receivable after more than one year | 29 | €186,009 | €190,845 | +€4,836 | +2.6% |
| Other amounts receivable | 291 | €186,009 | €190,845 | +€4,836 | +2.6% |
| Amounts receivable within one year | 40/41 | €54,303 | €20,699 | -€33,603 | -61.9% |
| Trade receivables | 40 | €13,885 | €16,816 | +€2,931 | +21.1% |
| Other amounts receivable | 41 | €40,418 | €3,883 | -€36,534 | -90.4% |
| Cash at bank and in hand | 54/58 | €277,530 | €289,275 | +€11,745 | +4.2% |
| Total equity and liabilities | 10/49 | €520,265 | €506,517 | -€13,748 | -2.6% |
| Equity | 10/15 | €418,265 | €418,014 | -€251 | -0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €356,265 | €356,014 | -€251 | -0.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €256,208 | €256,208 | = | 0.0% |
| Distributable reserves | 133 | €93,857 | €93,606 | -€251 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €85,403 | €85,403 | = | 0.0% |
| Deferred taxes | 168 | €85,403 | €85,403 | = | 0.0% |
| Amounts payable | 17/49 | €16,597 | €3,100 | -€13,497 | -81.3% |
| Amounts payable within one year | 42/48 | €14,098 | €3,100 | -€10,999 | -78.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,379 | €3,100 | +€1,720 | +125% |
| Suppliers | 440/4 | €1,379 | €3,100 | +€1,720 | +125% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,719 | €0 | -€12,719 | -100% |
| Accrued charges and deferred income | 492/3 | €2,499 | €0 | -€2,499 | -100% |
| Non-recurring operating income | 76A | €341,611 | €0 | -€341,611 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €1,578 | +€1,270 | +413% |
| Other operating charges | 640/8 | €1,312 | €1,594 | +€282 | +21.5% |
| Gross operating margin | 9900 | €348,750 | €1,375 | -€347,374 | -99.6% |
| Operating profit (loss) | 9901 | €347,131 | -€1,796 | -€348,926 | |
| Financial income | 75/76B | €5,474 | €4,895 | -€579 | -10.6% |
| Recurring financial income | 75 | €5,474 | €4,895 | -€579 | -10.6% |
| Financial charges | 65/66B | €6,656 | €264 | -€6,392 | -96.0% |
| Recurring financial charges | 65 | €6,656 | €264 | -€6,392 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €345,949 | €2,836 | -€343,113 | -99.2% |
| Transfer to deferred taxes | 680 | €85,403 | €0 | -€85,403 | -100% |
| Income taxes | 67/77 | €1,810 | €3,087 | +€1,277 | +70.5% |
| Profit (loss) for the period | 9904 | €258,736 | -€251 | -€258,987 | |
| Transfer to tax-exempt reserves | 689 | €256,208 | €0 | -€256,208 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €2,528 | -€251 | -€2,779 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.